Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe 2015

This publication aims to provide the reader with a comparative overview of the diverse legal and fiscal environments of foundations in 40 countries across wider Europe: the 28 EU Member States, plus Albania, Bosnia and Herzegovina, Kosovo, Liechtenstein, Macedonia, Montenegro, Norway, Russia, Serbia, Switzerland, Turkey, and Ukraine. It includes charts, draw on the basis of the updated online EFC (European Foundation Centre) Legal and Fiscal Country Profiles, which are available to download at www.efc.be. The EFC online profiles include more detailed country information and further explanation of the information presented in those charts.